West Virginia CPA requirements

This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Degree requirement
bachelor’s degree or higher from a regionally accredited college or university

Minimum education requirement
150 semester hours including:
30 hours in accounting courses

  • financial or intermediate accounting            
  • auditing (minimum of three hours) and/or accounting information systems
  • taxation
  • cost, managerial, governmental or nonprofit        

Accounting electives (including ethics if not used in business-related electives) 

Three hours in business law

27 hours in business courses other than accounting

Minimum experience requirement
One year of experience providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills.

Private practice, government, industry, not-for-profit organization, academia or public practice experience must be verified by a licensee

Three-year rolling periods

120 hours of CPE required per three-year reporting period.

If the individual's initial license to practice was issued during the current calendar year, the WV CPA is exempt from securing CPE hours. However, the CPA must complete and return the CPE reporting form before the January 31 deadline indicating the exempt status.

Newly licensed WV CPA must then secure and report a minimum of 40 hours the first full calendar year of licensure, a minimum of 20 hours the second calendar year and a 120-hour, three-year requirement with a minimum of four of the 120 hours in the subject of ethics during the third calendar year.

Other requirements
Must successfully pass a criminal background check.



Education, experience

CPE, renewals

Background checks

Application fee

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